Pnc Bank, National Association Petitioner Vs. Township Of Texas Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

PNC BANK, NATIONAL ASSOCIATION 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000728-TT 

 

v 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TEXAS CHARTER TOWNSHIP, 

 

 

 

Respondent. 

Scott Aston 

Ad Valorem Partners LLC 

Representative for Petitioner 

21446 Columbine Ct. 

Gross Ile, MI 48138 

(734) 731-0558 

aston@advalpartners.com 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman & 

Koches, P.C. 

Attorney for Respondent 

470 W. Centre Ave., Ste. A 

Portage, MI 49024 

(269) 382-4500 

thall@michigantownshiplaw.com 

 

PROOF OF SERVICE 

 

 

Sandra L. Bosse states that on September 24, 2026, she served a copy of an Appearance, 

Answer to Petition with Affirmative Defenses and Proof of Service in this matter by first-class 

mail, postage fully prepaid, upon the representative for Petitioner at the address shown above. 

 

 

 

 

 

 

 

 

____/s/ Sandra L. Bosse___________ 

 

 

 

 

 

 

 

 

Sandra L. Bosse

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000728

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS App & Ans

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

PNC BANK, NATIONAL ASSOCIATION 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000728-TT 

 

v 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TEXAS CHARTER TOWNSHIP, 

 

 

 

Respondent. 

Scott Aston 

Ad Valorem Partners LLC 

Representative for Petitioner 

21446 Columbine Ct. 

Gross Ile, MI 48138 

(734) 731-0558 

aston@advalpartners.com 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman & 

Koches, P.C. 

Attorney for Respondent 

470 W. Centre Ave., Ste. A 

Portage, MI 49024 

(269) 382-4500 

thall@michigantownshiplaw.com 

 

ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES 

 

Respondent, Texas Charter Township, states the following in response to the respective 

paragraphs of the Petition filed in this matter: 

1. 

In answer to paragraph 1 of the Petition, Respondent admits the allegations therein. 

2. 

In answer to paragraph 2 of the Petition, Respondent admits the allegations therein. 

3. 

In answer to paragraph 3 of the Petition, Respondent admits the allegations therein. 

4. 

In answer to paragraph 4 of the Petition, Respondent admits the allegations therein. 

5. 

In answer to paragraph 5 of the Petition, Respondent admits that Petitioner has 

raised such issues. 

6. 

In answer to paragraph 6 of the Petition, Respondent admits the allegation therein.

Page 2

7. 

In answer to paragraph 7 of the Petition and its subparts, Respondent denies the 

allegations therein as untrue. 

 

WHEREFORE, Respondent respectfully requests that the Tribunal enter an Order denying 

the relief requested by Petitioner and uphold and affirm the valuations as established by the 

Respondent and require Petitioner to pay Respondent’s costs and attorney fees. 

AFFIRMATIVE DEFENSES 

 

Please take notice that Respondent may rely on one or more of the following affirmative 

defenses: 

1. 

Petitioner has failed to state a claim upon which relief may be granted. 

2. 

The Tribunal lacks jurisdiction over Petitioner and/or the subject property. 

3. 

The service of process was insufficient. 

4. 

The subject property is under assessed and/or the taxable value and/or state equalized value 

of the subject property is too low, and should therefore be appropriately increased to comply with 

the mandate of the applicable provisions of law. 

5. 

Respondent reserves the right to file such additional affirmative defenses as may become 

apparent pursuant to discovery procedures during the pendency of this matter. 

WHEREFORE Respondent requests that the Tribunal enter a determination of no cause in 

its favor, and such other and further relief as is appropriate including costs and attorney fees. 

 

 

 

 

 

 

Respectfully submitted, 

 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN & KOCHES, P.C. 

 

Date: September 24, 2026 

 

 

 

 

 

 

By: 

/s/ Robert E. Thall 

 

 

 

 

 

 

Robert E. Thall 

 

 

Attorney for Respondent

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000728

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Texas (KALAMAZOO)

First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

E

Last Name

Thall

Firm Name (if any)

Bauckham, Thall, et al

Address (No., Street, P.O. Box or Rural Route)

470 W Centre Ave Suite A

City or Town

Kalamazoo

State

 Michigan

ZIP Code

49024

Telephone Number

2693824500

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

thall@michigantownshiplaw.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Robert E Thall

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

PNC BANK, NATIONAL ASSOCIATION 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000728-TT 

 

v 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TEXAS CHARTER TOWNSHIP, 

 

 

 

Respondent. 

Scott Aston 

Ad Valorem Partners LLC 

Representative for Petitioner 

21446 Columbine Ct. 

Gross Ile, MI 48138 

(734) 731-0558 

aston@advalpartners.com 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman & 

Koches, P.C. 

Attorney for Respondent 

470 W. Centre Ave., Ste. A 

Portage, MI 49024 

(269) 382-4500 

thall@michigantownshiplaw.com 

 

APPEARANCE 

 

 

The law firm of Bauckham, Thall, Seeber, Kaufman & Koches, P.C., enters this 

appearance for and on behalf of Respondent, Texas Charter Township, in this matter. 

Respectfully submitted, 

 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN & KOCHES, P.C. 

 

Date: September 24, 2026 

 

 

 

 

 

 

By: 

/s/ Robert E. Thall 

 

 

 

 

 

 

Robert E. Thall 

 

 

Attorney for Respondent

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000728

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

PNC Bank, National Association,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000728

Township Of Texas,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 11, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000728

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

PNC Bank, National Association,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000728

Township Of Texas,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 11, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

PNC Bank, National Association, 

Petitioner, 

v. 

 MTT Docket No. 26-000728 

 

 

 

Township of Texas, 

Respondent. 

/ 

PROOF OF SERVICE 

The undersigned states that on July 25, 2026, he mailed a copy of the Property Tax Petition in 

the above matter by certified mail to: 

 

Texas Township Assessor Claudia Stirton, 7227 West Q Ave., Kalamazoo, MI 49009 

Texas Township Clerk Emily Beutel, 7227 West Q Ave., Kalamazoo, MI 49009 

 

And by first-class mail to: 

Kalamazoo City School District Clerk, 1220 Howard St., Kalamazoo, MI 49008 

Kalamazoo County Clerk, 201 W. Kalamazoo Ave., Kalamazoo, MI 49007 

Kalamazoo County Equalization Director, 201 W. Kalamazoo Ave., Kalamazoo, MI 49007 

Treasurer, State of Michigan, 430 West Allegan, Lansing, MI 48922 

 

By affixing proper postage and mailing from a U.S. mailbox in Grosse Ile, Michigan. 

 

 

 

 

 

 

 

 

 

 

 

 

 

______________________________ 

 

 

 

 

 

 

Scott Aston

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000728

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 2026 POS PNC Tex Twp - MTT 26-000728

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

PNC Bank, National Association, 

Petitioner, 

v. 

MTT Docket No. 

 

 Parcel No. 09-02-105-015 

Texas Township, 

 

 

 

 

 

 

 

Respondent. 

/ 

PETITION 

PNC Bank, National Association ("Petitioner"), through its representatives, AD VALOREM 

PARTNERS LLC, says: 

 

Petitioner's principal office address is 300 Fifth Avenue, Pittsburgh, PA 15222-2719. 

Petitioner is a party in interest with respect to property taxes on tax parcel no. 09-02-105-015 ("Petitioner's 

Property"), at 1 Financial Parkway, Texas Township, MI 49009. 

2. 

Respondent, Texas Township, assesses and collects property taxes on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 09-02-105-015 to be 

$11,128,200 and the assessed value to be $11,128,200, which will result in a state equalized value in the 

same amount based upon the tentative equalization factor. 

4. 

Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity. 

6. 

Petitioner filed a March Board of Review protest.

Page 2

7. 

The 2026 assessment, including state equalized value and taxable value, imposed on 

Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate 

as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized value, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights 

to uniformity, equal protection and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 

taxable value of parcel number 09-02-105-015 from $11,128,200 to $5,000,000, and reducing the 2026 

assessed value and state equalized value from $11,128,200 to $5,000,000; and (ii) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: April 27, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

PNC Bank, National Association

Home Address (No., Street, P.O. Box or Rural Route)

21446 Columbine Ct, Grosse Ile, MI 48138

City or Town

Grosse Ile

State

Michigan

ZIP Code

48138

Telephone Number

7347310558

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

aston@advalpartners.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

Last Name

Aston

Firm Name (if any)

Ad Valorem Partners LLC

Address (No., Street, P.O. Box or Rural Route)

21446 Columbine Ct

City or Town

Grosse Ile

State

22

ZIP Code

48138

Telephone Number

7347310558

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

aston@advalpartners.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1 Financial Parkway

Texas Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49009

Taxing Authority (City or Township)

Township Of Texas (KALAMAZOO) 

County

Kalamazoo

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

09-02-105-015

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

11128200

Current Taxable Value as established by the Board of Review:

11128200

What do you believe is the fair market value (also known as True Cash Value)?

8000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

4000000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

4000000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Scott Aston

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050584117625

Supporting Waiver Documents:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

PNC Bank, National Association, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000728

Township Of Texas, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 8, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Scott Aston

Ad Valorem Partners LLC

21446 Columbine Court

Grosse Ile , MI 48138

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

PNC Bank, National Association, 

Petitioner, 

v. 

MTT Docket No. 

 

 Parcel No. 09-02-105-015 

Texas Township, 

 

 

 

 

 

 

 

Respondent. 

/ 

PETITION 

PNC Bank, National Association ("Petitioner"), through its representatives, AD VALOREM 

PARTNERS LLC, says: 

 

Petitioner's principal office address is 300 Fifth Avenue, Pittsburgh, PA 15222-2719. 

Petitioner is a party in interest with respect to property taxes on tax parcel no. 09-02-105-015 ("Petitioner's 

Property"), at 1 Financial Parkway, Texas Township, MI 49009. 

2. 

Respondent, Texas Township, assesses and collects property taxes on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 09-02-105-015 to be 

$11,128,200 and the assessed value to be $11,128,200, which will result in a state equalized value in the 

same amount based upon the tentative equalization factor. 

4. 

Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity. 

6. 

Petitioner filed a March Board of Review protest.

Page 2

7. 

The 2026 assessment, including state equalized value and taxable value, imposed on 

Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate 

as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized value, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights 

to uniformity, equal protection and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 

taxable value of parcel number 09-02-105-015 from $11,128,200 to $5,000,000, and reducing the 2026 

assessed value and state equalized value from $11,128,200 to $5,000,000; and (ii) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: April 27, 2026

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

PNC Bank, National Association

Home Address (No., Street, P.O. Box or Rural Route)

21446 Columbine Ct, Grosse Ile, MI 48138

City or Town

Grosse Ile

State

Michigan

ZIP Code

48138

Telephone Number

7347310558

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

aston@advalpartners.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

Last Name

Aston

Firm Name (if any)

Ad Valorem Partners LLC

Address (No., Street, P.O. Box or Rural Route)

21446 Columbine Ct

City or Town

Grosse Ile

State

22

ZIP Code

48138

Telephone Number

7347310558

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

aston@advalpartners.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1 Financial Parkway

Texas Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49009

Taxing Authority (City or Township)

Township Of Texas (KALAMAZOO) 

County

Kalamazoo

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

09-02-105-015

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

11128200

Current Taxable Value as established by the Board of Review:

11128200

What do you believe is the fair market value (also known as True Cash Value)?

8000000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

4000000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

4000000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Scott Aston

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050584117625

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.